SEOUL METROPOLITAN GOVERNMENT ORDINANCE ON MUNICIPAL TAXES
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- Partial Amendment No. 8394, Apr. 28, 2022
CHAPTER I GENERAL PROVISIONS
Article 1 (Purpose)
The purpose of this Ordinance is to prescribe matters delegated by the Local Tax Act and matters necessary for the enforcement thereof.
Article 2 (Definitions)
Except as otherwise provided for in this Ordinance, the definitions of terms used in this Ordinance shall be as provided for in the Local Tax Act (hereinafter referred to as the "Act"), the Framework Act on Local Taxes and the Seoul Metropolitan Government Framework Ordinance on Taxes.
Article 3 (Delegation of Affairs Relating to Imposition and Collection)
Article 5 of the Seoul Metropolitan Government Framework Ordinance on Taxes shall apply to the delegation of affairs relating to the imposition and collection of Seoul Metropolitan Government taxes.
CHAPTER II ACQUISITION TAX
Article 4 (Tax Rate)
The standard tax rate established under Articles 11 and 12 of the Act shall be applicable to the acquisition tax rate for the acquisition of real property and non-real property.
Article 5 (Self-Assessment Taxation)
(1) Each person who acquires any taxable property subject to acquisition tax shall, within 60 days after he/she acquires such property (within six months after the date of the commencement of inheritance, in cases of the acquisition of such property by inheritance, and after the date of the adjudication of missing, in cases of the acquisition of such property due to the missing of a person, respectively (if a taxpayer is domiciled in a foreign country, nine months respectively)), file a tax return stating the following matters and the documents evidencing them with the head of the competent Gu, and pay the amount of tax computed by applying a tax rate under Article 4 of this Ordinance and Articles 13 and 15 of the Act to the tax base on the relevant property to the head of the competent Gu:
CHAPTER III LEISURE TAX
Article 6 (Self-Assessment Taxation)
(1) Each person liable to pay tax shall file a tax return with and pay a leasure tax to the head of a Gu having jurisdiction over the location of a velodrome, boat race park, race park or off-course betting outlet by the tenth day of the month following the month in which betting tickets on bicycle racing, boat racing or horse racing (hereinafter referred to as "bicycle racing, etc.") are issued.
Article 7 (Obligations to Keep Books)
Each person liable to pay tax shall record the following matters concerning the conduct of bicycle racing, etc. under Article 40 of the Act in a book and keep such book for five years:
CHAPTER IV TOBACCO CONSUMPTION TAX
Article 8 (Matters to be Reported by Persons Who Ship Tobacco Products out of Manufacturing Place or Bonded Area without Paying Tax and by Persons Entitled to Tax Exemption)
Each person who intends to ship tobacco products out of a manufacturing place or bonded area without paying consumption tax pursuant to Article 53 of the Act or who intends to be exempted from taxation under Article 54 of the Act shall submit documents evidencing the following matters to the Mayor who has jurisdiction over the location of the manufacturing place or bonded area:
Article 9 (Obligations to Keep Books)
Each person who manufactures, or imports and sells, tobacco products shall record the details of manufacture, importation, sale, etc. of tobacco products in a book and keep it for five years.
CHAPTER V LOCAL CONSUMPTION TAX
Article 10 (Confirmation on Payment of Local Consumption Tax)
Where the Mayor of Seoul Metropolitan Government (hereinafter referred to as the "Mayor") receives payment of local consumption tax pursuant to Article 71 (2) of the Act, he/she shall ascertain whether the amount of the relevant apportioned tax is correct, and where it is confirmed that the amount of such apportioned tax is different from the amount of apportioned tax under the Local Tax Act and its subordinate statutes, he/she shall correct the amount of tax immediately.
SECTION 1. Per Capita Tax
Article 11 (Tax Rate)
The tax rate per capita under Article 78 of the Act shall be as follows:
SECTION 2. Tax on Property
Article 12 (Tax Rate)
(1) The tax rate for property under Article 81 (1) and (2) of the Act shall be 250 won per one square meter on the total floor area of a place of business.
Article 13 (Obligations to File Return)
(1) Each person liable to pay tax on property or owner of a building for his/her business shall file a return stating the location, lot number, structure, purposes of use, number of floors, total floor area of the building and other necessary matters with the head of the competent Gu, as determined by the head of the competent Gu.
SECTION 1. Tax on Income
Article 14 (Tax Rate)
The tax rate for income under Article 89 of the Act shall be as follows:
SECTION 2. Tax on Employees' Wages
Article 15 (Tax Rate)
The tax rate for employees' wages under Article 100 (2) of the Act shall be 5/1,000 of the total amount of employees' wages.
Article 16 (Obligations to File Return)
(1) Each person liable to pay tax on employees' wages shall file a return, stating the number of employees, the total amount of wages and other necessary matters, with the head of the competent Gu.
SECTION 1. Automobile Ownership Tax
Article 17 (Tax Base and Tax Rate)
The standard tax rate established under Article 127 (1) of the Act shall be applicable to the tax rate (annual tax rate per automobile) of automobile ownership tax under paragraph (3) of the same Article.
SECTION 2. Automobile Driving Tax
Article 18 (Confirmation of Payment)
(1) The Mayor shall receive payment of automobile driving tax from the Mayor of Ulsan Metropolitan Government each month and ascertain whether the amount of the relevant apportioned tax is correct pursuant to Article 137 (3) of the Act.
SECTION 1. Local Resource and Facility Tax on Water for Generation of Electricity
Article 19 (Tax Base and Tax Rate)
Local resource and facility tax on water for the generation of electricity shall be two won per ten cubic meters of water used to generate electricity.
Article 20 (Self-Assessment Taxation)
Each person liable to pay tax shall file a tax return with and pay the amount of tax computed pursuant to Article 19 on water used to generate electricity from the first day to the end of each month, to the head of a Gu having jurisdiction over the location of the relevant power plant, by the end of the following month.
Article 21 (Areas subject to Imposition)
The whole area under the administrative jurisdiction of Seoul Metropolitan Government (hereinafter referred to as the "Metropolitan Government") shall be subject to the imposition of local resource and facility tax on water for the generation of electricity.
SECTION 2. Local Resource and Facility Tax on Ground Water
Article 22 (Tax Base and Tax Rate)
The tax base and tax rate of local resource and facility tax on ground water shall be as follows:
Article 23 (Imposition and Collection)
(1) The head of a Gu having jurisdiction over the location of a water pumping hole shall collect, by general collection, local resource and facility tax on ground water under the proviso to Article 147 (1) 1 of the Act in an amount of tax computed according to the tax base and tax rate provided for in the subparagraphs of Article 22 during the following period from the persons who pump out ground water as at the first day of the month in which the payment deadline falls: Provided, That where deemed necessary, the head of the Gu may set the period of imposition as a monthly or bimonthly basis:
Article 24 (Areas subject to Imposition)
The whole area under the administrative jurisdiction of the Metropolitan Government shall be subject to the imposition of local resource and facility tax on ground water.
SECTION 3. Local Resource and Facility Tax on Underground Resources
Article 25 (Tax Base and Tax Rate)
(1) Local resource and facility tax on underground resources shall be 5/1,000 of the value of a mined mineral.
Article 26 (Self-Assessment Taxation)
Each person liable to pay tax shall file a tax return with and pay the amount of tax computed pursuant to Article 25 on a mineral mined from the first day to the end of each month, to the head of a Gu having jurisdiction over the location of the mining area, by the end of the following month.
Article 27 (Areas Subject to Imposition)
The whole area under the administrative jurisdiction of the Metropolitan Government shall be subject to the imposition of local resource and facility tax on underground resources.
SECTION 4. Local Resource and Facility Tax on Containers
Article 28 (Tax Base and Tax Rate)
The tax base and tax rate of local resource and facility tax on containers shall be 15,000 won per TEU.
Article 29 (Self-Assessment Taxation)
Each person liable to pay tax shall file a tax return with and pay the amount of tax computed pursuant to Article 28 on containers arriving in or leaving port from the first day to the end of each month, to the head of a Gu having jurisdiction over the location of the container wharf at which containers are handled, by the end of the following month.
Article 30 (Areas Subject to Imposition)
The whole area under the administrative jurisdiction of the Metropolitan Government shall be subject to the imposition of local resource and facility tax on containers.
SECTION 5. Local Resource and Facility Tax on Nuclear Power Generation
Article 31 (Tax Base and Tax Rate)
Local resource and facility tax on nuclear power generation shall be 0.4 won per kilowatt-hour of the quantity of power generation.
Article 32 (Self-Assessment Taxation)
Each person liable to pay tax shall file a tax return with and pay the amount of tax computed pursuant to Article 31 on nuclear power generated from the first day to the end of each month to the head of a Gu having jurisdiction over the location of the relevant power plant, by the end of the following month.
Article 33 (Areas Subject to Imposition)
The whole area under the administrative jurisdiction of the Metropolitan Government shall be subject to the imposition of local resource and facility tax on nuclear power generation.
SECTION 6. Local Resource and Facility Tax on Specific Real Property
Article 34 (Tax Rate)
(1) In cases of local resource and facility tax to be appropriated for fire fighting facilities pursuant to Article 146 (4) of the Act, the amount of such tax shall be computed by applying the following tax rates to the tax base, being the value or the standard market value of a building (including a building portion of a house; hereafter in this Section the same shall apply) or ship:
Article 35 (Imposition and Collection)
(1) Local resource and facility tax on specific real property shall be imposed and collected in the same manner as property tax is imposed and collected, and such tax shall be notified through a property tax notice in which it is simultaneously recorded. <Amended by Ordinance No. 5498, May 16, 2013>
Article 36 (Obligations to File Return on Buildings)
(1) In any of the following cases, a person liable to pay tax shall file a return stating the date of completion, location, structure, purposes of use, number of floors, total floor area of a building and the reason therefor, with the head of the competent Gu within 30 days from the date the relevant case arises:
Article 37 (Obligations to File Return on Ships)
In any of the following cases, a person liable to pay tax shall file a return stating the type, name, date of completion, engine number, moorage, purpose of use, tonnage, and acquisition price, taxation date of a ship and other necessary matters, with the head of the competent Gu within 30 days from the date the relevant case arises: Provided, That where a property tax return is filed with regard to the relevant matters, a return shall be deemed filed pursuant to this provision:
Article 38 (Ex Officio Registration and Notice)
Where a person liable to pay tax fails to file a return under Articles 36 and 37, the head of a Gu shall consider a person deemed an owner of a building or ship as a person liable to pay tax and register his/her name in the property tax assessment register ex officio, and notify him/her of such fact.
Article 39 (Imposition According to Current Status of Local Resource and Facility Tax)
Where the head of a Gu finds a difference in specific real property subject to local resource and facility tax between the current status in the register and the actual current status, he/she shall impose local resource and facility tax thereon according to the actual current status.
Article 40 (Areas Subject to Imposition)
The whole area under the fire administration within the administrative districts of the Metropolitan Government shall be subject to the imposition of local resource and facility tax.
SECTION 7. Local Resource and Facility Tax on Thermal Electricity Generation
Article 41 (Tax Base and Tax Rate)
Local resource and facility tax on thermal electricity generation shall be zero point one five won per kilowatt-hour.
Article 42 (Self-Assessment Taxation)
Each person liable to pay tax shall file a tax return with and pay the amount of tax computed pursuant to Article 41 on electricity generated by a power plant from the first day to the end of each month to, the head of a Gu having jurisdiction over the location of the relevant power plant, by the end of the following month.
Article 43 (Areas subject to Imposition)
The whole area under the administrative jurisdiction of the Metropolitan Government shall be subject to the imposition of local resource and facility tax on thermal electricity generation.
CHAPTER X PROPERTY TAX ON Metropolitan Government
Article 44 (Tax Base, etc. of Property Tax on Metropolitan Government)
Matters concerning the tax base, tax rates, payment deadline, etc. of property tax on Metropolitan Government under Article of Article 9 (1) and (2) of the Framework Act on Local Taxes shall be as prescribed by Ordinance of an autonomous Gu in which the relevant taxable property is located.
Article 45 (Allocation of Property Tax on Metropolitan Government)
The Mayor shall equally divide the total amount of property tax on Metropolitan Government under Article 9 (1) and (2) of the Framework Act on Local Taxes and allocate an amount equally divided to autonomous Gus under his/her jurisdiction as money transferred from common property tax pursuant to Article 10 of the same Act: Provided, That where an allocated amount is of no practical use or is refunded because the amount of tax collected is small, he/she shall adjust the total amount of such tax in consideration of the actual results of collection and allocated an adjusted amount to autonomous Gus.
Article 46 (Procedures for Allocating Money Transferred from Common Property Tax, etc.)
(1) The Mayor shall allocate money transferred from common property tax under Article 42 to autonomous Gus by the month following the month in which property tax on Metropolitan Government is collected.
CHAPTER XI PROPERTY TAX ON URBAN AREAS
Article 47 (Announcement of Areas Subject to Property Tax on Urban Areas)
(1) The Mayor shall announce urban areas subject to the imposition of property tax following a resolution by the Council pursuant to Article 112 of the Act.
Article 48 (Property Tax on Urban Areas)
The property tax rate on urban areas under Article 112 (2) of the Act shall be 1.4/1,000. <Amended by Ordinance No. 5498, May 16, 2013>
Article 49 (Exclusion from Application of Property Tax on Urban Areas)
The Mayor shall impose property tax under Article 111 (1) 1 of the Act on land in an urban development project area under the Urban Development Act and in which construction is possible because the relevant project has been actually completed for each parcel, which is regarded as a building site, among land under Article 74 (1) of the Restriction of Special Local Taxation Act.
Article 50 (Imposition and Collection)
Property tax under Article 112 (1) 2 of the Act shall be imposed and collected in the same manner as property tax is imposed and collected.
CHAPTER XII LOCAL EDUCATION TAX
Article 51 (Tax Base and Tax Rate)
The amount of local education tax shall be computed, depending on the tax base and tax rates under Article 151 of the Act.
ADDENDA <Ordinance No. 5063, Dec. 31, 2010> |